https://www.taxtmi.com/caselaws?id=116767 The Tribunal set aside the Commissioner (Appeals)' order granting refund of duty to respondents due to excess billing, remanding the case for further consideration. The Tribunal found insufficient evidence supporting the adjustment of the excess payment after issuing credit notes, noting the Commissioner (Appeals) failed to consider a relevant Larger Bench decision. The matter was remanded for reassessment in line with the Tribunal's observations on evidentiary requirements and the Larger Bench decision's applicability. en-us Tue, 06 Dec 2005 00:00:00 +0530 Sat, 16 Jun 2012 15:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116767 The Tribunal set aside the Commissioner (Appeals)' order granting refund of duty to respondents due to excess billing, remanding the case for further consideration. The Tribunal found insufficient evidence supporting the adjustment of the excess payment after issuing credit notes, noting the Commissioner (Appeals) failed to consider a relevant Larger Bench decision. The matter was remanded for reassessment in line with the Tribunal's observations on evidentiary requirements and the Larger Bench decision's applicability. Case-Laws Central Excise Tue, 06 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116767